FL TAX ALERT: USE TAX ON MANUFACTURERS / FABRICATORS INSTALLING TPP OUT OF STATE

Florida
is not known for having many manufacturing or fabricating companies, but every
single manufacturer / fabricator that we have is extremely valuable to the
local and state economy, and particularly to our precarious job market. The
state of Florida is regularly trying to attract more manufacturing companies by
offering numerous tax incentives.

So it will likely surprise you that the Florida
Department of Revenue has taken a very aggressive position that is likely to
drive manufacturing and fabricating companies away from our great state (or
possibly out of business all together).

Does your company (or your client's
company) manufacture or fabricate tangible personal property which is then
installed as real property improvements, such as cabinets, elevators, screened
porches, fabricated steel, bleachers, custom stairs, solar panels, or other
similar items?

Do some of these products get installed into realty outside the
state of Florida?